In order to study elastic surface settlement owing to steady state seepage condition a tunnel subjected to water flow (thorough tunnel face) was considered. The relationship between surface settlement in a block of soil due to seepage force and other parameters such as soil elasticity, permeability, hydraulic head and the tunnel diameter was explored numerically. According to findings and adopting theory of foundations’ elastic settlement, a formula was developed to estimate elastic settlement of such problems. It was shown that elastic settlement due to seepage force can be remarkable to make damage on buildings above the tunnel and soil permeability has major effect on differential settlement of the ground surface. Seepage, Elastic settlement, Numerical analysis.